Local Government Rates and other Matters Act 2019
|Publication Date:||January 01, 2019|
Local Government Rates and other Matters Act 2019
An Act to revise the law relating to the collection of rates in relation to certain properties, to provide for the establishment and maintenance of a database of those properties in the State, to provide for the amendment and repeal of certain enactments; for purposes unconnected with the foregoing, to amend the Planning and Development Act 2000 and otherwise make provision in relation to certain regional spatial and economic strategies, and to amend the Residential Tenancies Act 2004 and the Residential Tenancies (Amendment) Act 2019; and to provide for related matters.
[11 July 2019]
Be it enacted by the Oireachtas as follows:
1. In this Act—
“Act of 2000” means the Planning and Development Act 2000;
“Act of 2001” means the Local Government Act 2001;
“Act of 2014” means the Local Government Reform Act 2014;
“Act of 2015” means the Valuation (Amendment) Act 2015;
“annual rate on valuation” means the rate determined by the local authority concerned as the rating authority pursuant tosection 3;
“enactment” has the same meaning as it has in the Interpretation Act 2005;
“liable person” shall be construed in accordance withsection 4;
“local authority” has the same meaning as it has in the Act of 2001;
“local financial year” has the same meaning as it has in section 96 of the Act of 2001;
“Minister” means the Minister for Housing, Planning and Local Government;
“occupier” has the same meaning as it has in the Valuation Act 2001;
“owner” in relation to a relevant property, means a person (other than a mortgagee not in possession) who, whether in that person’s own right or as trustee or agent for any other person, is entitled to receive the rent of the property or, where the property is not let, would be so entitled if it were so let;
“prescribed” means prescribed by regulations made by the Minister;
“rate” has the meaning assigned to it bysection 4;
“rating authority” has the same meaning as it has in the Act of 2001;
“rating authority area” has the same meaning as it has in the Valuation Act 2001;
“ratepayer”, in relation to a relevant property, means a person required to pay rates on that property;
“relevant property” has the same meaning as it has in the Valuation Act 2001;
“valuation” shall be construed in like manner to the manner in which the definition of “value” in the Valuation Act 2001 provides that it shall be construed.
2 Construction of references to annual rate on valuation
2. References to an annual rate on valuation contained in any statute or instrument made under a statute shall be construed as references to an annual rate on valuation within the meaning of section 1.
3 Annual rate on valuation
3. At a local authority budget meeting, held under section 103 of the Act of 2001, to consider a draft local authority budget prepared in accordance with section 102 of that Act, the local authority shall, subject to section 6, by resolution determine, in accordance with the local authority budget adopted under section 103 of the said Act, the annual rate on valuation applicable in the calculation of the amount of the rate under section 4.
4 Rate to be levied on occupiers of relevant property
(1) Subject to this section, in each local financial year, each rating authority shall impose and collect a charge (in this Act referred to as “a rate”) levied in respect of a relevant property included in the valuation list caused to be published by the Commissioner of Valuation under section 23 of the Act of 2001 in the rating area of that authority in accordance with the provisions of this section.
(2) The amount of the rate so levied shall be calculated in accordance with the following formula:
A x B
A is the rateable valuation of the relevant property, and
B is the annual rate on valuation determined by the rating authority concerned under section 3 for that year.
(3) The rate calculated under this section in any year shall be due and payable on the first day of January of that year.
(4) The following persons are liable to pay the rate levied under this section:
the occupier of the relevant property on the date specified insubsection (3);
if the relevant property is unoccupied on that date, the person who is for the time being entitled to occupy the property on the date.
(5) A rates bill stating the rate levied under this section shall be given by the rating authority concerned to a liable person in accordance with subsection (6) and the rates bill shall include the following information:
the amount of the rate;
the date by which the rate is due and payable and the manner in which it is to be paid;
the address of the relevant property;
the rateable valuation of the relevant property;
any other information considered necessary by the rating authority.
(6) A rates bill under this section shall be addressed to the liable person concerned by name and may be so served on or given to the person in one of the following ways:
by delivering it to the person;
by leaving it at the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, at that address;
by sending it by post to the address at which the person ordinarily resides or, in a case in which an address for service has been furnished, to that address; or
by electronic means, in a case in which the person has given notice in writing to the person serving or giving the notice or document concerned of his or her consent to the notice or document (or notices or documents of a class to which the notice or document belongs) being served on, or given to, him or her in that manner.
(7) Where the name of the liable person concerned cannot be ascertained by reasonable inquiry, a rates bill under this section may be addressed to “the occupier” or “the owner” as the case may be.
(8) A rate levied under this section shall be payable by a liable person in such manner and in respect of such period or periods as the rating authority concerned shall determine.
(9) Where the valuation of a relevant property on the valuation list is amended pursuant to section 28 of the Act of 2001 or a new relevant property is included on the valuation list on foot of a valuation carried out pursuant to that section, the rating authority concerned may amend the amount of the rate calculated under subsection (2) or levy a rate, or both, as the case may be, in respect of the relevant properties.
(10) Where a rate has been levied in respect of a relevant property in any local financial year and the liable person to whom a rates bill has been given under this section ceases to be the owner or occupier, as the case may be, of the relevant property before the end of that year and has not paid the rate so levied, such owner or occupier shall be liable to pay that portion of the rate levied in respect of the period during which he or she remained the owner or occupier and the remaining portion of the rate shall be levied on any subsequent liable persons on a pro-rata basis.
(11) In this section—
“Act of 2001” means the Valuation Act 2001;
“valuation list” has the same meaning as it has in the Act of 2001.
5 Rate Book
5. The contents of a rate book prepared by a local authority may be stored electronically and may be published on the internet.
6 Power to limit annual rate on valuation
(1) The Minister may give a direction in writing to a local authority before a budget meeting is held under section 103 of the Act of 2001 in relation to a local financial year specified in the direction, requiring that the annual rate on valuation determined by the local authority at that budget meeting be limited by reference to an amount, specified in the direction, and the local authority concerned shall comply with a direction given to it under this section.
(2) The Minister shall not give a direction under this section without first obtaining the consent of the Minister for Public Expenditure and Reform.
(3) The Minister may by direction in writing amend or revoke a direction under this section (including a direction under this subsection).
(4) Where a direction under this section is not complied with by the local authority concerned, the determination of the annual rate on valuation under section 3 shall not be invalidated but such determination shall have effect as if the amount specified in the direction were substituted for the annual rate on valuation so determined.
(5) The chief executive of a local authority shall—
before the adoption by the local authority of the draft local authority budget relating to the local financial year specified in a direction under this section, prepare for the authority a statement indicating the effect of the direction on the draft local authority budget,
in case a direction under this section is not complied with, as soon as may be certify in writing to the Minister the extent by which any limit specified in the direction is exceeded, and
where the provisions ofsubsection (4) apply, as soon may be amend the relevant budget adopted by the authority so as to make it consistent with the direction (which amendment the chief executive is hereby authorised to make).
7 Discharge of rates by set-off
7. Where a sum is due to any person by a local authority and, at the same time, a sum is due to such local authority by such person in respect of rates the former sum may be set off against the latter either, as may be appropriate, in whole or in part.
8 Collection, care and management of rates
(1) All rates and interest imposed and payable to a local authority pursuant to this Act are placed under the care and management of the local...
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